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1308
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Issue 1308
11 May, 2016
Analysis
The UT in Trigg: QCBs and purposive construction
Tax and the City briefing for May 2016
Aspiro: A judgment set in stone?
FB 2016: The new investors’ relief
In brief
Update on VAT and sports clubs
What would a world without tax havens look like?
News
OTS consults on future strategy
EU VAT action plan ‘not decisive breakthrough’
Banking surcharge: information regulations
HMRC revises directions for IHT online
SDLT exemption for public bodies
SDLT surcharge triggers property rush
VAT refunds to sports clubs
HMRC revises flat-rate scheme guidance
Guernsey to consult on register of beneficial ownership
Panama papers published
US Treasury acts on beneficial ownership
Spotlight on gold bullion schemes
Act establishes Welsh Revenue Authority
CIOT, IFG and IFS seek views on tax policy making
HMRC International Exchange of Information Manual
HMRC guidance
Cases
I Fessal v HMRC
M Stolkin v HMRC
Mourne Properties v HMRC
IFX Investment Company and Others v HMRC
Grand Entertainments Company v HMRC
Hallé Concerts Society v HMRC
C Carpenter v HMRC
One minute with
One minute with...James Ross
Ask an expert
Bringing a holding company onshore
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all